Вариант 5

1.Перепишите предложения. Подчеркните в каждом из них глагол-сказуемое и определите его видовременную форму и залог. Переведите предложения на русский язык:

1. He had translated the text by two o’clock.

2. They have been developing the project for two weeks.

3. Tver stands on the great Russian river Volga

4. The importance of scientific research is growing with every day.

5. Can this information be relied on?

6. She was to become a film star.

7. The problem should be discussed again.

8. They are taught French at school.

9. He was offered a new job.

10. We are paid twice a month.

2. Перепишите предложения. Подчеркните неличную форму глагола и установите её функцию, т. Е. Укажите, каким членом предложения является. Переведите предложения на русский язык:

1. The problem to be studied can be simplified by the use of controlled experimental conditions.

2. The function of a boiler is to transfer heat to the water in the most efficient manner.

3. To prove it he found the witness.

4. The man working at the plant suggested a good way out.

5. Having read the letter from him she burst out laughing.

6. Modern systems are known to be complex and varied.

7. He is not likely to come today.

8. We wanted him to take it into consideration

9. After sleeping for about an hour, he was awakened by a loud noise in the street.

10. I avoid crossing the street under the red lights.

11. He is proud of having been appointed to this post.

3. Перепишите и письменно переведите текст

Financial Statements

The two principal questions that the owner of a business asks periodically are:

1. What is my net income (profit)?

2. What is my capital?

The simple balance of assets against liabilities and capital provided by the accounting equation is insufficient to give complete answers. For the first, we must know the type and amount of income and the type and amount of each expense for the period in question.

For second, it is necessary to obtain the type and amount of each asset, liability, and capital account at the end of the period. The information to answer the first question is provided by the income statement, and information to answer the second comes from the balance sheet.

Income Statement

The income statement may be defined as a summary of the revenue (income), expenses, and net income of a business entity for a specific period of time. This may also be called a profit and loss statement, an operating statement, or a statement of operations.

Revenue. The increase in capital resulting from the delivery of goods or rendering of services by the business. In amount, the revenue is equal to the cash and receivables gained in compensation for the goods delivered or services rendered.

Expenses. The decrease in capital caused by the business’s revenue-producing operations. In amount, the expense is equal to the value of goods and services used up or consumed in obtaining revenue.

Net income. The increase in capital resulting from profitable operation of a business; it is the excess of revenue over expenses for the accounting period.

It is important to note that a cash receipt qualifies as revenue only if it serves to increase capital. Similarly, a cash payment is an expense only if it decreases capital. Thus, for instance, borrowing cash from a bank does not contribute to revenue.

In many companies, there are hundreds and perhaps thousands of income and expense transactions in a month. To lump all these transactions under one account would be very cumbersome and would, in addition, make it impossible to show relationships among the various items. To solve this problem, we set up a temporary set of income and expense accounts.

Тема: прочитайте, переведите, составьте словарь, подготовьтесь к пересказу

TVER

The town of Tver stands on the Great Russian River Volga. Tver is one of the oldest Russian towns. It is 12 years older than Moscow. Tver was founded in 1135. It played a great role in the early history of our country. In 1755 Tver became the principle town of the Tver province.

The centre of the town was designed by the well-known Russian architects Kasakov, Kvasov and Nikitin. This centre has been preserved to our days. Many beautiful buildings designed by them are examples of Russian architecture. These buildings are: The Travel Palace, a number of buildings in Octagonal Square, and on the bank of the Volga River (Stepan Rasin Embankment).

Many famous Russian poets and writers came to Tver many times. Some of them are A. S. Pushkin, I. A. Krylov, M. Y. Saltykov-Shchedrin. Monuments to all these people were erected in our town. On the left bank of the Volga River we can also see the monument to the Tver merchant Afanasy Nikitin who was the first to visit India.

In the second part of the 19th century Tver became a large industrial town. Here appeared large textile mills and a railway carriage building plant.

Now Tver is a big industrial centre. Its population is about 500,000. There are many large enterprises of engineering, metal working, textile, chemical, polygraphical and other branches of industry.

Many new modern houses were built in the former “outskirts”.

Tver is also a big cultural centre of our country. Its Drama Theatre, Philharmonic Society, Children’s Theatre were built after war. It has many cinemas, clubs palaces of culture, a television centre and many libraries. The Gorky Regional Library founded one hundred years ago is housed in a new building now. It has over 600,000 books.

There are many educational establishments in our town. Among them are: State University, Technical University, State Medical Academy, Agricultural Academy.

The country around Tver is very picturesque. The town of Tver grows and becomes more beautiful from year to year.